அதிகாரப்பூர்வ மொழிபெயர்ப்புDepartment of Government Printing-இலிருந்து, மாற்றமின்றி
Section 33 of the principal enactment is hereby amended in subsection (1) of that section, as follows:-
(1)
by the substitution in paragraph (a) of that subsection for the words “an allowance of three hundred thousand rupees; and”, of the following words and figures:-
“an allowance of-
(i)
three hundred thousand rupees in respect of any year of assessment commencing prior to
April 1, 2011; and
(ii)
five hundred thousand rupees in respect of any year of assessment commencing on or after April 1, 2011, and”;
(2)
by the substitution in the proviso to that subsection, for the words ‘as such trustee, receiver, executor or liquidator.”, of the following words and figures :-
“as such trustee, receiver, executor or liquidator:”
Provided further, that for any year of assessment commencing on or after April 1, 2011—
(i)
any individual being a citizen of Sri Lanka irrespective of whether such individual is resident in Sri Lanka or not, shall be entitled to deduct the allowance referred to in paragraph (a); and
(ii)
an individual shall not be entitled to deduct any part of any allowance under section 34
from any employment income which is included in such assessable income.”.